PENGARUH IMPLEMENTASI APLIKASI SISTEM KEUANGAN DESA VERSI 2.0 (SISKEUDES VERSI 2.0) TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DESA MELALUI VARIABEL KOMPETENSI SUMBER DAYA MANUSIA (Studi pada Kecamatan Masalembu dan Kecamatan Sapeken, Kabupaten Sumenep, Madura)

This study aims to analyse the effect of the implementation of the Village Financial System Version 2.0 (Siskeudes version 2.0) application on the quality of government financial reports, analyse the effect of the implementation of the Village Financial System Version 2.0 (Siskeudes version 2.0) application on human resource competencies, analyse the effect of human resource competencies on the quality of government financial reports, analyse the ability of human resource competency variables in mediating the effect of the implementation of the Village Financial System Version 2.0 (Siskeudes version 2.0) application on the quality of village government financial reports. This type of research is correlational associative research with primary data collected with a 5-level Likert scale questionnaire, namely strongly agree, agree, neutral, disagree and strongly disagree, the sample used was 60 respondents consisting of village heads, treasurers, secretaries and village operators in Masalembu District and Sapeken District Sumenep Regency Madura. The analysis technique uses the Structural Equation Modeling Partial Least Square (SEM-PLS) equation model. The results of this study indicate that the implementation of the Siskeudes version 2.0 application affects the quality of financial reports, the implementation of the Siskeudes version 2.0 application affects human resource competence, human resource competence affects the quality of government financial reports, human resource competence mediates the effect of the implementation of the Siskeudes version 2.0 application on the quality of village government financial reports in Masalembu District and Sapeken District, Sumenep Regency, Madura